A-LevelAccountingAnalysis and communication of accounting information9706/12 · Oct/Nov 2025 · Q201 Mark

A trader calculates his trade receivables turnover as 89 days. What was the denominator (bottom figure) in his calculation?

Acredit purchases

Bcredit sales

Ctrade payables

Dtrade receivables

✓ Correct answer

B: credit sales

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Topic: Analysis and communication of accounting information, A-Level Accounting (syllabus 9706). Multiple choice, 1 mark.
Source: A-Level Accounting, Oct/Nov 2025 Paper 1 Variant 2, question 20.

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